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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST exemption on government-supplied services extends to mess accommodation; payment incentives treated as non-taxable subsidy.</h1> Accommodation services provided by Air Force messes and similar military or police messes to personnel or other non-business persons are exempt under Sl. No. 6 of notification No. 12/2017 when those services qualify as supplied by Central/State/UT or local authorities. Incentives paid by MeitY to acquiring banks under the RuPay/BHIM UPI promotion scheme are subsidies linked to the price of the payment service and are not consideration for services to the government; accordingly they do not form part of the taxable value and are not taxable under GST.

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